QUOTE(JohnJon82 @ Mar 2 2015, 09:15 PM)
Separate jobs from 2 different companies. I thought the 20 or 22 % is for foreigners only? PR are always tax residents?
Nope. tax residency is separate from your citizenship/PR. A tax resident is generally someone who resides >183 days in a country (at least in the laws of Msia and Singapore (iinm))
Generally, the resident status of an individual is determined by the number of days he is physically present or exercises employment in Singapore. The individual will be regarded as a tax resident if he is in Singapore for 183 days or more in a calendar year. The calendar year refers to the period from 1st Jan to 31st Dec of the preceding year.
"
SO if ur less than 183 days in singapore, u'll be a non resident.
NON-RESIDENT (LESS THAN 183 DAYS)
If you are a non resident:
You will only be taxed on all income earned in Singapore.
You will not be entitled to tax reliefs.
Your employment income will be taxed at a flat rate of 15% or the progressive resident rates, whichever gives rise to a higher tax amount.
Director's fee will be taxed at the prevailing rate of 20%.
You are required to fill in Form M (Income Tax Return for Non-Resident)